000			01486nam a22001937a 4500
008			120606t xxu||||| |||| 00| 0 eng d
020			_a1861520107
050			_aHF5667.I44
100			_aGary, Iain.
245			_aThe Audit process: principles, practice and cases. / _cIain Gary and Manson Stuart
250			_a2nd
260			_aNew York: _bThomson; _c2000.
300			_axi, 657p.: _bills.; _c25cm.
500			_aInculdes index.
505			_aContents: Why are auditors needed? -- An Overview of the postulates and concepts of auditing -- The Meaning and importance of audtior independence, factors affecting independence and measures to attain it -- Audit regulation -- The Risk-based approach to audit: audit judgement -- The Search for evidence explained -- Systems work: basic ideas -- Internal audit -- Controls in computer systems: substantive testing; computer assisted audit techniques -- Sampling and materiality -- Final work: specific problems related to stocks and long term contracts and trade creditors -- Final review: post balance sheet period, contingencies, letter of representation, audit of groups -- The Auditor's report -- Fraud and going concern -- The Audit expectations gap; corporate governance -- The Radical critique of auditing -- The Response of the auditing-- The Response of the auditing profession to the radical crtique of auditing -- Examination hints and final remarks.
650			_aAudit.
700			_aManson, Stuart.
942			_2lcc _cBK
999			_c1130 _d8630